🧾 调整后总收入（AGI）计算器（2025 年度）AGI Calculator (Adjusted Gross Income, tax year 2025)

使用说明与常见问题How-to & FAQ

「调整后总收入（AGI）计算器（2025 年度）」是什么？What is the AGI Calculator (Adjusted Gross Income, tax year 2025) tool?

按 2025 年度美国联邦税表 Schedule 1 第二部分计算 AGI：总收入（工资、经营损益、资本利得或损失、其他收入）减去“线上”调整项，包括教师支出、HSA、自雇税的一半、自雇退休计划、自雇健康保险、传统 IRA、学生贷款利息（含 MAGI 逐步取消）和 2019 年前协议的赡养费。限额来自 IRS 2025 年出版物。本地处理，仅供估算。AGI for US federal tax year 2025 following Schedule 1, Part II: total income (wages, business profit or loss, capital gain or loss, other income) minus above-the-line adjustments: educator expenses, HSA, half of self-employment tax, self-employed retirement plans, self-employed health insurance, traditional IRA, student loan interest (with the MAGI phase-out) and alimony under pre-2019 agreements. Limits come from IRS 2025 publications. Processed locally; an estimate only.

如何使用「调整后总收入（AGI）计算器（2025 年度）」？How do I use the AGI Calculator (Adjusted Gross Income, tax year 2025) tool?

在「调整后总收入（AGI）计算器（2025 年度）」中，填写「报税身份」、「工资薪金」、「经营收入（亏损填负数）」、「资本利得（亏损填负数）」、「其他收入（可为负，可选）」等参数，结果会随输入实时计算并显示在下方。In the AGI Calculator (Adjusted Gross Income, tax year 2025): Fill in "Filing status", "Wages and salaries", "Business income (enter a loss as negative)", "Capital gain (enter a loss as negative)", "Other income (may be negative, optional)"; results are recalculated instantly as you type.

AGI 怎么算？How is AGI calculated?

AGI = 总收入 − Schedule 1 第二部分的调整项。总收入包括工资、经营收入或亏损、资本利得或损失（损失每年最多抵扣 $3,000，分开申报 $1,500）和其他收入。调整项不需要逐项扣除（itemize）也能使用。AGI = total income − the adjustments in Schedule 1, Part II. Total income includes wages, business profit or loss, capital gain or loss (a loss counts for at most $3,000 a year, $1,500 if married filing separately) and other income. These adjustments apply whether or not you itemize.

2025 年的限额是多少？What are the 2025 limits?

教师支出每人 $300（夫妻都是教师合并申报 $600）；HSA 个人 $4,300、家庭 $8,550，55 岁及以上再加 $1,000；传统 IRA $7,000（50 岁及以上 $8,000）；学生贷款利息最多 $2,500，单身 MAGI 在 $85,000–$100,000、合并申报在 $170,000–$200,000 之间逐步取消，已婚分开申报不能抵扣。来源：IRS Pub 970、Pub 969、Pub 590-A（2025）和 Tax Tip 2025-58。Educator expenses $300 per educator ($600 on a joint return when both are educators); HSA $4,300 self-only or $8,550 family, plus $1,000 at age 55 or older; traditional IRA $7,000 ($8,000 at 50 or older); student loan interest up to $2,500, phased out for MAGI of $85,000–$100,000 (single) or $170,000–$200,000 (joint), and not allowed when married filing separately. Sources: IRS Pub 970, Pub 969 and Pub 590-A (2025) and Tax Tip 2025-58.

学生贷款利息的逐步取消怎么算？How does the student loan interest phase-out work?

先算不含学生贷款利息的 MAGI（本页近似为总收入减去其他调整项），再按 (MAGI − 下限) ÷ 区间宽度的比例减少抵扣。例如单身 MAGI $95,000 时减少 (95,000 − 85,000) ÷ 15,000 = 66.7%，$2,500 只剩 $833.33。The page first finds MAGI without the student loan interest (approximated as total income minus the other adjustments), then cuts the deduction by (MAGI − lower limit) ÷ range width. A single filer with MAGI of $95,000 loses (95,000 − 85,000) ÷ 15,000 = 66.7%, so $2,500 becomes $833.33.

哪些调整项受收入限制？Which adjustments are limited by income?

传统 IRA 抵扣不能超过应税劳动报酬（工资加自雇净收入）；自雇退休计划缴款不能超过自雇净收入（经营收入减去自雇税的一半）；自雇健康保险不能超过自雇净利润减去自雇税的一半和自雇退休计划缴款。例如工资 $3,000 时 IRA 最多抵扣 $3,000；经营收入为 0 时不能抵扣自雇健康保险和 SEP。SEP 实际上限通常更低（约为自雇净收入的 20%），本页只检查不超过净收入。A traditional IRA deduction cannot exceed taxable compensation (wages plus net self-employment earnings). Self-employed retirement contributions cannot exceed net self-employment earnings (business income less half of the SE tax), and self-employed health insurance cannot exceed net self-employment profit less half of the SE tax and those retirement contributions. With wages of $3,000 the IRA deduction is at most $3,000, and with no business income neither SE health insurance nor a SEP can be deducted. The real SEP limit is usually lower (about 20% of net self-employment earnings); the page only checks that it does not exceed net earnings.

自雇税怎么填？What do I enter for self-employment tax?

填写 Schedule SE 算出的自雇税总额，页面按一半作为调整项。经营亏损和资本损失可以填负数。Enter the total self-employment tax from Schedule SE; the page deducts half of it. Business losses and capital losses can be entered as negative numbers.

能举个计算实例吗？Can you show a worked example?

例如在「调整后总收入（AGI）计算器（2025 年度）」中填 报税身份 = 单身 / 户主，工资薪金 = 60000，经营收入（亏损填负数） = 0，资本利得（亏损填负数） = 0，其他收入（可为负，可选） = 0，教师支出（可选） = 0，结果区显示：总收入：60,000.00；调整项合计：0.00；AGI（调整后总收入）：60,000.00；ℹ 依据 IRS 2025 年 Pub 970、Pub 969、Pub 590-A 和 Tax Tip 2025-58 的限额；IRA 抵扣在有雇主退休计划时可能进一步受限。仅供估算，不构成税务建议。For example, entering Filing status = Single or head of household, Wages and salaries = 60000, Business income (enter a loss as negative) = 0, Capital gain (enter a loss as negative) = 0, Other income (may be negative, optional) = 0, Educator expenses (optional) = 0 in the AGI Calculator (Adjusted Gross Income, tax year 2025) gives: Total income: 60,000.00; Total adjustments: 0.00; AGI (adjusted gross income): 60,000.00; ℹ Limits from IRS 2025 Pub 970, Pub 969, Pub 590-A and Tax Tip 2025-58; the IRA deduction can be further limited if you are covered by a workplace retirement plan. An…

哪些输入会被检查？Which inputs are validated?

「调整后总收入（AGI）计算器（2025 年度）」会检查这些输入——「工资薪金」、「经营收入（亏损填负数）」、「资本利得（亏损填负数）」：必须填写；「其他收入（可为负，可选）」：可留空；「教师支出（可选）」、「HSA 个人缴款（可选）」、「自雇税（Schedule SE，可选）」、「自雇退休计划缴款（SEP/SIMPLE/Solo 401k，可选）」、「自雇健康保险（可选）」、「可抵扣的传统 IRA 缴款（可选）」、「已付学生贷款利息（可选）」、「已付赡养费（2019 年前的协议，可选）」：不能为负数；绝对值超过 10¹⁵ 的数也会被拒绝。不符合时结果区显示具体提示，不会给出数字。The AGI Calculator (Adjusted Gross Income, tax year 2025) checks its inputs — "Wages and salaries", "Business income (enter a loss as negative)", "Capital gain (enter a loss as negative)": required; "Other income (may be negative, optional)": optional; "Educator expenses (optional)", "HSA contributions you made (optional)", "Self-employment tax (Schedule SE, optional)", "Self-employed retirement contributions (SEP, SIMPLE, solo 401(k), optional)", "Self-employed health insurance (optional)", "Deductible…

有哪些选项可以调整？What options can I adjust?

「调整后总收入（AGI）计算器（2025 年度）」的设置：「报税身份」可选 单身 / 户主、已婚合并申报、已婚分开申报（默认 单身 / 户主）；「工资薪金」默认 60000；「经营收入（亏损填负数）」默认 0；「资本利得（亏损填负数）」默认 0；「其他收入（可为负，可选）」默认 0；「教师支出（可选）」默认 0；「HSA 个人缴款（可选）」默认 0；「HSA 保险类型」可选 个人、家庭（默认 个人）；「自雇税（Schedule SE，可选）」默认 0；「自雇退休计划缴款（SEP/SIMPLE/Solo 401k，可选）」默认 0；「自雇健康保险（可选）」默认 0；「可抵扣的传统 IRA 缴款（可选）」默认 0；「已付学生贷款利息（可选）」默认 0；「已付赡养费（2019 年前的协议，可选）」默认 0；可勾选：「55 岁及以上（HSA 追加 $1,000）」、「50 岁及以上（IRA 上限 $8,000）」…Settings in the AGI Calculator (Adjusted Gross Income, tax year 2025) — "Filing status": Single or head of household, Married filing jointly, Married filing separately (default Single or head of household); "Wages and salaries" default 60000; "Business income (enter a loss as negative)" default 0; "Capital gain (enter a loss as negative)" default 0; "Other income (may be negative, optional)" default 0; "Educator expenses (optional)" default 0; "HSA contributions you made (optional)" default 0; "HSA coverage":…

计算结果可以作为最终依据吗？Can I rely on the result?

「调整后总收入（AGI）计算器（2025 年度）」按标准公式计算，结果仅供参考；实际金额以银行、券商或税务机关的规则和四舍五入方式为准。The AGI Calculator (Adjusted Gross Income, tax year 2025) uses standard formulas and is for estimation only; actual figures depend on your bank, broker or tax authority's rules and rounding.

「调整后总收入（AGI）计算器（2025 年度）」免费吗？需要注册吗？Is the AGI Calculator (Adjusted Gross Income, tax year 2025) free? Do I need an account?

「调整后总收入（AGI）计算器（2025 年度）」完全免费，无需注册或安装，打开网页即可使用，手机和电脑都能用；输入的内容只在你的浏览器本地处理。The AGI Calculator (Adjusted Gross Income, tax year 2025) is completely free with no sign-up or install and works on phones and desktops; what you enter is processed only in your browser.